On July 1, 2021, Mastenvear Industries issued $690,000 of 6% bonds, dated July 1. Interest is payable semiannually on June 30 and December 31. The bonds mature in 3 years, on June 30 of the final year. The market interest rate for bonds of similar risk and maturity is 10%. The entire bond issue was purchased by United Intergroup, Inc. Due to unforeseen circumstances the company decided to sell its debt investment for $725,000 on January 5, 2022. The Discount on bond investment had a credit balance of $23,000 when the debt investment was sold Calculate the Gain/Loss on Sale of Investment recorded by United upon sale of the bond